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Trust losses and family trust elections paper


This paper covers:

  • the impact of the 2007 and 2008 amendments and the 2009 budget announcements
  • fixed v non-fixed trusts - what is a vested and indefeasible interest?
  • fixed trusts with non-fixed trusts interest holders
  • overview of traps with the individual tests including:
    • the pattern of distributions test
    • the 50% stake test and the alternative 50% stake test
    • the control test
    • the income injection test
  • family and family group - "ins and outs"
  • family trust elections and interposed entity elections - how, when and why to make them
  • the new TFN withholding rules for closely held trusts.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul Tanti is a Partner in the Thomson Geer Lawyers tax team and has a wide range of experience in providing taxation and commercial advice to a variety of clients. Paul also advises a number of legal and accounting firms on all areas of federal and state taxation law and related commercial matters. - Current at 10 February 2016
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This was presented at 25th National Convention .

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